Section 26(3) in Rajasthan Goods and Services Tax Rules, 2017
(3)All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate [or through e-signature as specified under the provisions of the Information Technology Act, 2000 (Central Act No 21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.] [Substituted 'specified under the provisions of the Information Technology Act, 2000 (Central Act No. 21 of 2000)' by Rajasthan Goods and Services Tax (Amendments) Rules, 2017, dated 29.6.2017.][Chapter IV] [Inserted by Rajasthan Goods and Services Tax (Second Amendments) Rules, 2017, dated 30.6.2017.] Determination of Value of Supply
